Purpose—This study explores the extent of earnings management (accruals and real activities) used by four profiles of very small French firms. Design/methodology/approach—The study uses a sample of 2,700 firm-year observations of bankrupt firms and 2,700 firm-year observations of...

The question of leasing credit as a substitute or complement of a banking loan has still not been resolved in the financial literature. As a continuation of these arguments, the objective of this article is, on the one hand, to determine the characteristics of firms using leasing credit and on...

The question of leasing credit as a substitute or complement of a banking loan has still not been resolved in the financial literature. As a continuation of these arguments, the objective of this article is, on the one hand, to determine the characteristics of firms using leasing credit and on...